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2015 (10) TMI 1941 - CESTAT NEW DELHIDenial of CENVAT Credit - only objection of the Revenue is that M/s. Suren Metal was registered at their Gurgaon address whereas they were dispatching the goods from their Vasant Kunj office - Held that:- The inputs being sent by the registered dealer were under the cover of proper invoices, were duty paid and were actually received by M/s. Aravali and used by them in the manufacture of their final product. As such, merely because M/s. Suren Metal issued invoices and dispatched the goods directly from Vasant Kunj office, instead of doing so from their registered premises at Gurgaon cannot be held to be a ground for denial of credit to M/s. Aravali who actually received the inputs under the cover of proper invoices issued by Suren Metals. - Revenue during the course of investigation, recorded statement of various owners/drivers of the trucks as also of transport agencies. Though all of them deposed to the effect that they have actually loaded the goods from Vasant Kunj and delivered the same at Bahadurgarh factory of M/s. Aravali. One proprietor of M/s. Sharma Transport Service, Shri Ram Prakash Sharma denied such movement in respect of 5 invoices. For the balance invoices, he accepted the transportation of the goods from Vasant Kunj to Bahadurgarh. Shri Ramchander owner of the trucks involved, also denied having transported the goods - There is no other alternative source, shown by the Revenue for procurement of said inputs. As such, I find that the Revenue cannot build up its case on the oral submission of transporter, driver or owner of the truck without producing any other corroboratory evidence to substantiate the allegation. - No merit in impugned order - Decided in favour of assessee.
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